Advancing empowerment research in management control: the effects of access to information and deadlines

Vincent Bicudo de Castro and Sridharan Vg

Pacific Accounting Review, 2021, vol. 34, issue 1, 23-48

Abstract: Purpose - This paper aims to capture the effects of access to information and deadlines on empowerment and subordinate managers’ effectiveness. The purpose is to contribute to the growing empowerment-related discourse within the management control discipline. Design/methodology/approach - To test the hypotheses derived from empowerment theory, this paper collects survey data from 103 middle-level managers. Using a path model that describes all the potential theoretical relations, this study tests the survey data using a boot-strapped linear regression approach. Findings - This study finds evidence for both direct and indirect positive effects between access to information and subordinate managers’ performance, which supports the view that empowerment has a partial mediating effect on performance. The study also finds that though the effect of access to information on empowerment is not moderated by the specification of deadlines, empowerment is negatively affected when priorities change with new deadlines. Originality/value - This study offers two new insights as follows: First, in addressing the concern relating to the lack of clarity in the extant literature on the role of empowerment, this study finds that empowerment partially mediates the relation between access to information and performance. Second, the study finds that time-based performance targetsper sedo not affect empowerment as much as the task uncertainty, which arises with frequent changes to such a target.

Keywords: Empowerment; Management control; Managerial performance (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:eme:parpps:par-05-2020-0052

DOI: 10.1108/PAR-05-2020-0052

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